Publication: 6183 SAYILI KANUNLA DÜZENLENEN KAMU BORÇLULARINA ÖZGÜ SUÇLAR
Abstract
Kamu alacakları, kamu harcamalarının finansmanı ve devletinfonksiyonlarının aksamadan yürütülebilmesi açısından büyük bir önemesahiptir. Bu sebeple kamu alacaklarının takip ve tahsili özel alacaklardanfarklı usullere tabi tutulmuştur. Ayrıca bu alacakların takip ve tahsillerinigüvence altına almak için 6183 sayılı Amme Alacaklarının Tahsil UsulüHakkında Kanun ile çeşitli önlemler düzenlenmiştir. Kamu alacağınıgüvence altına alan önlemler, kamu alacaklarını doğumlarından tahsille-rine kadar geçen her süreçte korumaktadırlar. Güvence önlemlerinin yanısıra Kanun’da yer alan bazı diğer hükümler de kamu alacaklarını güven-ce altına almaktadır. Kanun’un bazı maddelerinde kamu alacağının tahsi-lini zorlaştırmaya ve kısmen veya tamamen tahsiline engel olmaya yöne-lik fiiller suç olarak düzenlenmiştir. Bu suçlara ilişkin düzenlemeler ka-mu alacakları için dolaylı bir koruma sağlamaktadırlar. 6183 sayılı Ka-nun’un uygulanmasında görevli olanlar, kamu borçluları ve diğer kişilerbu suçların failleri olabilmektedir. Kamu borçlularına özgü olan ve buçalışmanın konusunu oluşturan suçlar; kamu alacağının tahsiline engel olma, gerçeğe aykırı bildirimde bulunma, mal edinme ve artmalarını bil-dirmeme ve istenecek bilgileri vermeme suçlarıdır.
Public receivables have a major importance for financing of pub- lic expenditures and functioning of state. Therefore, pursuance and col- lection of public receivables are subject to different procedures from private receivables. Furthermore, in order to guarantee pursuance and collection of these receivables, various measures were taken with the Law on the Procedure for the Collection of Public Receivables. The pre- cautions that guarantee public receivables, protect them in each process from their origins to collections. Besides those precautions, some other measures in the Law No. 6183 also guarantee public receivables. In so- me articles of the Law No. 6183, the actions aimed at complicating or preventing partially or fully the collection of public receivables are re- gulated as crimes. Regulations on those crimes provide an indirect gua- rantee for public receivables. Officials who are authorized in the imple- mentation of the Law No. 6183, public debtors and another individiuals are able to commit those crimes. Crimes which are specific to public debtors and which constitute the subject of this study are prevention of collection of public receivables, making false declarations, not notify asset acquisitons and asset increases, not give the required informations.
Public receivables have a major importance for financing of pub- lic expenditures and functioning of state. Therefore, pursuance and col- lection of public receivables are subject to different procedures from private receivables. Furthermore, in order to guarantee pursuance and collection of these receivables, various measures were taken with the Law on the Procedure for the Collection of Public Receivables. The pre- cautions that guarantee public receivables, protect them in each process from their origins to collections. Besides those precautions, some other measures in the Law No. 6183 also guarantee public receivables. In so- me articles of the Law No. 6183, the actions aimed at complicating or preventing partially or fully the collection of public receivables are re- gulated as crimes. Regulations on those crimes provide an indirect gua- rantee for public receivables. Officials who are authorized in the imple- mentation of the Law No. 6183, public debtors and another individiuals are able to commit those crimes. Crimes which are specific to public debtors and which constitute the subject of this study are prevention of collection of public receivables, making false declarations, not notify asset acquisitons and asset increases, not give the required informations.